TMI Blog1982 (3) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... nes are highly computerised and are meant for playing different types of game involving skill, endurance, strategy and intelligence. An individual who plays the game is pitched against a computerised mind and the game offers test of the intensity, intelligence and reflex of human mind as against computerised mind. According to the petition* the game is not meant for, nor does provide any 'amusement' or 'entertainment'. In short, Video Game is an exercise of mind and skill in which a player can test himself, derive satisfaction from his own performance and improve his own skill. It is not an entertainment by witnessing a performance or entertainment by audic visual presentation or exhibition. Neither the player entertains the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the individual on the screen of Video Machine which can only be operated on payment. It can be viewed and enjoyed by the player himself on the screen of the specially devised electronic screen of the Machines. The Video Games may involve skill but they also provide amusement and entertainment to the player. It has been asserted that the provisions of the Act are attracted to the Video Games and the impugned notification dated 24th July, 1981 prescribing the entertainment tax is valid. 5. Section 3 of the Act is the charging section. It empowers the State Government to levy entertainment tax on all payments for admission to any entertainment at rates notified from time to time. Section 2 defines the expression 'admission to an en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attending or continuing to attend the entertainment. The admission to the premises where the entertainment is provided for may be free but if payment is made for admission to entertainment it will attract the provisions of the Act. 7. The word 'entertainment' as defined in the Act includes any exhibition, performance, amusement, game sport or race to which persons are admitted for payment. The definition of the expressions 'admission to entertainment', 'entertainment' and 'payment for admission' are inclusive in character. They have to be given a wider interpretation. It is true that the rule that the word 'include' should be read as word of extension is not an inflexable rule. Its interpretation s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n related to the entry 22 added by Gujarat Government to Part I of the Schedule to the Minimum Wages Act, 1948. The Supreme Court observed : - Pottery is an expression of very wide import, embracing all objects made of clay and hardened by heat. If it had been the legislature's intention to bring within the entry all possible articles of pottery, it was quite unnecessary to add an explanation. We have found that the explanation could not possibly have been introduced to extend the meaning of potteries industry or the articles listed therein added ex-abundanti cautela. It seems to us therefore that the legislature did not intend everything that the potteries industry turns out to be covered by the entry. What then could be the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. In any case it is payment connected with entertainment which a person is required to make as a condition of attending the entertainment. 11. Apart from the definition clauses of the Act to which reference has been made earlier, we find that even the dictionary meaning of the word 'entertainment' does not support the petitioners. The Shorter Oxford English Dictionary defines 'entertainment' as the action of occupying attention agree* ably; that which affords interest or amusement. 'Amusement', which is included in the definition of the word 'entertainment', is defined in Oxford English Dictionary Volume I as pleasurable occupation the attention or diversion of the mind or entertainment recreation, relaxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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